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LABARBERA v. DIRECTOR, DIV. OF TAXATION

24 N.J. Tax 377 (2009)

JOANNE LABARBERA, AN AGGRIEVED PERSON AS BENEFICIARY OF THE SANTO LABARBERA QTIP TRUST, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

January 27, 2009.

Attorney(s) appearing for the Case

David B. Gaynor for plaintiff (Miller, Porter, Muller & Gaynor, P.C., attorneys).

Heather Lynn Anderson for defendant (Anne Milgram, Attorney General of New Jersey, attorney).

DeALMEIDA, J.T.C.

The Director, Division of Taxation moves to dismiss this matter for lack of standing. She argues that plaintiff, the residuary beneficiary of a Qualified Terminable Interest Property ("QTIP") trust, may not challenge an estate tax assessment against the estate of her stepmother, the income beneficiary of the trust. For the reasons explained more fully below, the court concludes that plaintiff has a sufficient stake in the outcome of this matter to...

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